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一、人力资源当期实现价值的理论依据1、当期实现价值的计量理论人力资源当期实现价值是指人力资源当期投入成本和当期创造的新增价值之和,作为人力资源的总价值比较合理,因为人力资源当期投入成本是直接为人力资源所用的包括工资、福利费、保险费、培训费等支出,这应当列入人力资源当期实现价值之内。人力资源价值构成的另一部分就是人力资源当期创造和实现的新增价值,这部分新增价值是人力资源和物力资源共同作用的结果。
I. The Theoretical Basis for Realizing the Value of Human Resources in the Current Period 1. The Measurement Theory of Realizing Value in the Current Period Realizing the value of human resources in the current period means the sum of the current input costs of human resources and the new added values created in the current period as the total value of human resources is reasonable because The current input cost of human resources is directly used for human resources including wages, benefits, insurance, training costs and other expenses, which should be included in the realization of human resources within the current value. The other part of the value of human resources constitutes the new value created and realized by the human resources in the current period. The added value of this part is the result of the joint action of human resources and material resources.